MAKNA BUDAYA TO CIUNG MACCAE RI LUWU DALAM PENGELOLAAN KEUANGAN DAERAH
Abstract
Tujuan dalam penelitian adalah untuk mengetahui sejauh mana pihak pengelola keuangan daerah memaknai budaya To Ciung Maccae Ri Luwu dan untuk mengetahui penerapan budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah Kabupaten Luwu. Penelitian ini merupakan penelitian kualitatif dengan pendekatan ethnografi yang digunakan untuk meneliti perilaku-perilaku manusia berkaitan dengan perkembangan teknologi komunikasi dalam setting sosial dan budaya tertentu dan memahami sudut pandang manusia terkait pengelolaan keuangan daerah. Melakukan penyandingan kearifan lokal atau unsur budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah. Hasil penelitian menunjukkan bahwa pengelolaan keuangan daerah Kabupaten Luwu sudah dapat dikatakan baik. Hal tersebut karena pihak pengelola keuangan daerah telah memaknai dan menerapkan budaya To Ciung Maccae Ri Luwu yakni Nilai adele, lempu, dan getteng dalam proses pengelolaan keuangan daerah. Untuk selanjutnya BPKD Kabupaten Luwu diharapkan lebih meningkatkan pemahamannya terhadap budaya di kerajaan luwu dan menerapkannya dalam kehidupan sehari-hari. Bukan hanya sekedar mengetahui arti dari budaya tersebut tetapi lebih memaknai secara mendalam makna yang terkandung didalam budaya tersebut.
Kata kunci: Pengelolaan Keuangan Daerah, To Ciung Maccae Ri Luwu, adele (adil), lempu (jujur), getteng (teguh).
The purpose of this research is to find out to what extent the local financial managers interpret the To Ciung Maccae Ri Luwu culture and to find out the application of the To Ciung Maccae Ri Luwu culture in the regional financial management of Luwu Regency. This research is a qualitative research with an ethnographic approach that is used to examine human behavior related to the development of communication technology in certain social and cultural settings and understand the human point of view related to regional financial management. Pairing local wisdom or cultural elements of To Ciung Maccae Ri Luwu in regional financial management. The results of the study indicate that the regional financial management of Luwu Regency can be said to be good. This is because the regional financial management has interpreted and implemented the To Ciung Maccae Ri Luwu culture, namely the values of adele, lempu, and getteng in the process of regional financial management. In the future, the Luwu Regency BPKD is expected to further improve its understanding of the culture in the Luwu kingdom and apply it in daily life. Not just knowing the meaning of the culture, but more deeply interpreting the meanings contained in the culture.
Keywords: Regional Financial Management, To Ciung Maccae Ri Luwu, adele (fair), lempu (honest), getteng (tough).
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